The order served on the petitioner and as has been impugned in the writ petition is wholly defective and lacking in vital aspect. Accordingly the order DRC-07 passed by the Assistant Commissioner, is set aside and the matter remitted to the Assessing Officer who shall now issue a fresh notice to the petitioner.
Summary of Order ---The petitioner challenged the summary order DRC-07 dated 20.7.2021. The respondent submitted that an alternative remedy is available to the petitioner to challenge the aforesaid order. The counsel for the petitioner submitted that the copy of the order uploaded on the GSTN portal does not mention the reasons. The counsel for the Revenue submitted that due to some error the copy of the impugned order visible to the petitioner on the GSTN portal does not contain any reason. The court observed that the Assessing Officer may have available another copy of the same order which may contain reasons therefor, but such copy has not been served on the petitioner.
Held that:- The Hon’ble High Court quashed the order of DRC-07 dated 20.7.2021 and remitted the matter to the Assessing Officer who shall now issue a fresh notice to the petitioner Further directed the respondent to enquire into the exact reasons as to why and how an incomplete copy of the order impugned came to be uploaded on the GSTN portal.
The order served on the petitioner and as has been impugned in the writ petition is wholly defective and lacking in vital aspect. Accordingly the order DRC-07 passed by the Assistant Commissioner, is set aside and the matter remitted to the Assessing Officer who shall now issue a fresh notice to the petitioner.
Summary of Order ---The petitioner challenged the summary order DRC-07 dated 20.7.2021. The respondent submitted that an alternative remedy is available to the petitioner to challenge the aforesaid order. The counsel for the petitioner submitted that the copy of the order uploaded on the GSTN portal does not mention the reasons. The counsel for the Revenue submitted that due to some error the copy of the impugned order visible to the petitioner on the GSTN portal does not contain any reason. The court observed that the Assessing Officer may have available another copy of the same order which may contain reasons therefor, but such copy has not been served on the petitioner.
Held that:- The Hon’ble High Court quashed the order of DRC-07 dated 20.7.2021 and remitted the matter to the Assessing Officer who shall now issue a fresh notice to the petitioner Further directed the respondent to enquire into the exact reasons as to why and how an incomplete copy of the order impugned came to be uploaded on the GSTN portal.